On 19 April 2024, the Stock Exchange of Hong Kong Limited (the Exchange) announced the consultation conclusion on climate disclosure requirements and published the “Implementation Guidance for Climate Disclosures under HKEX ESG reporting framework” to assist issuers to comply with the New Climate Requirement.
The change of climate disclosures applies to all listed issuers in the Exchange and the changes will be effective for the financial years commencing on or after 1 January 2025.
To provide you with a succinct overview, we have summarised the key points from the consultation conclusion. Please click
here to gain access to our summary.